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The Value Adjustment Board was created by Florida Statute 194.015 to provide property owners an opportunity to appeal property value, denial of an exemption, classification, or tax deferral.

Petition Filing Fees

Pursuant to Florida Statute 194.013, there is a non-refundable filing fee of $15.00 for each parcel filed. Also, a

convenience fee of $1.95 or 2.6% of the total cost of filing will be assessed at the time of filing. The convenience fee is applicable for any payment made with a debit or credit card type payments, regardless if you pay in person, or online.

Multiple or contiguous parcel filings offer a discounted filing fee rate of $15.00 for first parcel, plus $5.00 each additional parcel. Please know this type of filing requires additional action on your part, as a result, the online filing feature does not allow the discounted filing rate due to this verification requirement. As multiple or contiguous parcel filings must include a seperate attachment form, signed by the property appraiser, to determine if the parcel/accounts are substantially similar as required by Florida Statute 194.011(3). When applicable, please contact the vab clerk for additional guidance with contiguous parcel filings to obtain the discounted rate.

The board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates, at the time of filing, is an eligible recipient of temporary assistance under chapter 414. Please contact the board clerk for additional guidance if this section applies.

Important Dates and Deadlines

Assessment Appeals: 25 days following the Notice Mailing (NOPPT or TRIM).Mailed on August 17, 2018. The deadline is September 11, 2018

Exemption Appeals: 30 days following the Denial Notice mailing. Mailed on June 29, 2018. The deadline is July 30, 2018

Classification Appeals: 30 days following the Denial Notice mailing.Mailed on June 22, 2018. The deadline is July 23, 2018

Filing a Petition after the Deadline

Late-filed petitions are subject to filing fees listed above. The Board is not authorized to extend the statutory deadline. Failure to meet the deadline does not prevent consideration when the board designee determines the petitioner demonstrated good cause justifying consideration and the delay will not be harmful to performance of board function in the taxing process.

Pursuant to F.A.C. Chapter 12D-9.015 a petition filed beyond the deadline must include written explanation for the delay in filing. Late-filed petitions require a special review by a designee appointed by the board. This review will determine if the petitioner demonstrated, in writing, good cause justifying consideration of the petition. Following the review process, the petition will either be granted or denied a hearing. "Good Cause" means verifiable showing of extraordinary circumstances, as follows:

1. Personal, family, business crisis, or emergency at a critical time or for an extended time period causing a reasonable person's attention to be diverted from timely filing.

2. Physical or mental illness, infirmity or disability that would reasonably affect a petitioner's ability to timely file.

3. Miscommunication with, misinformation from the board clerk or property appraiser, regarding the necessity of, or proper procedure for filing; causing a reasonable person's attention to be diverted from timely filing.

4. Any other cause beyond the control of the petitioner that would prevent a petitioner from timely filing.

Statutory Requirement for Payment of Taxes

Florida law requires a partial payment of taxes on properties that have a value adjustment board petition. If the required payment is not made before the delinquency date, the value adjustment board is required by law to deny the petition. To determine the delinquency date, review your tax bill or contact your tax collector at (386) 736-5938. The partial payment requirements are summarized below:

Value Appeals:

For petitions related to value and portability, the payment before the delinquency date must include:

· All of the non-ad valorem assessments, and

· A partial payment of at least 75 percent of the ad valorem taxes,

· Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

· All of the non-ad valorem assessments, and

· The amount of ad valorem taxes the taxpayer admits in good faith to owe

· Less applicable discounts under s. 197.162, F.S.

Petition Hearing Location

Petition hearings are held downtown Deland in the County Administration Building. The Value Adjustment Board address is 123 W. Indiana Avenue, Ste. 304, DeLand, FL 32720. There is a free two-hour public parking lot on Rich Avenue, directly across the street from the administration building.

Petition hearings are open to the public, if you would like to observe a hearing, contact the deputy clerk to obtain the daily schedule. Please keep in mind schedule changes often occur during the petition process.

Reschedule Rule

The hearing may be rescheduled ONE TIME for good cause (s. 194.032(2), F.S. and F.A.C. 12D-9.019) A written request is required to reschedule the hearing and must be received by the board clerk at least five calendar days before the hearing date. This type of request is subject to review by the appointed designee. If approved, a new hearing notice will be provided at least 15 days in advance.

Withdrawal of a Petition

A petition may be withdrawn/canceled by submitting a written request to the board clerk prior to the hearing. The written request must include the petition number. Once the withdrawal request has been processed, the petition cannot be reinstated. The withdrawal form can be found at http://floridarevenue.com/dor/property/forms/current/dr485wi.pdf